Taxpayer is a partnership with Indiana partners. The Indiana Department of Revenue ("Department") determined that Taxpayer had not filed an Indiana adjusted gross income tax return for 2010 and so imposed penalty.
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Taxpayer protests the imposition of a penalty for 2010. The Department imposed a $250 penalty for failure to file a 2010 Indiana income tax return. Taxpayer protests that it was unaware of the requirement to file a return and that Indiana did get the income tax in question via the individual shareholders' returns. Taxpayer also explained that, now that it is aware of the requirement to file a return, it will file the proper return on an ongoing basis.
In this case, the Department determined that Taxpayer did not file an Indiana adjusted gross income tax return for 2010. The Department imposed penalty under IC § 6-8.1-10-2.1(g). As a result of the protest process, Taxpayer has affirmatively established that it acted reasonably, as required by IC § 6-8.1-10-2.1(d) and 45 IAC 15-11-2 (b). The $250 penalty for 2010 will be waived. However, the Department takes this opportunity to notify Taxpayer that since it is now aware of its filing duties, such a waiver may not be warranted for other years.
